(a) Donee penalty. --Any college or university that willfully or intentionally fails to disclose the information required by section 3 shall be subject to a civil penalty of 105% of the amount of any undisclosed gift.(b) Donor penalty. --Any foreign legal entity or foreign person that submits a false sworn statement, on their own behalf or on behalf of a foreign government, to a college or university pursuant to section 6 as defined in18 Pa.C.S. § 4904(b) (relating to unsworn falsification to authorities) shall be subject to the penalties prescribed therein.1985, Dec. 19, P.L. 351, No. 99, § 7, effective in 60 days.